Levy of fire tax

Levy of fire tax.

1. (1) The Government may, by notification in the Official Gazette, levy a fire tax on the annual value of all lands and buildings in the National Capital Territory of Delhi, or part thereof, for the purpose of providing or maintaining fire service: Provided that the rate at which the fire tax is to be levied shall be as may be prescribed.
2. (2) The fire tax shall be collected by the local authority or such other agency as the Government may, by notification, direct.